Let g be a complex, reductive Lie algebra. We prove a theorem parametrizing the set of nilpotent orbits in g in terms of even nilpotent orbits of subalgebras of g and show how to determine these subalgebras and how to explicitly compute this correspondence. We prove a theorem parametrizing nilpotent orbits for strong involutions of G in terms of even nilpotent orbits of complex subalgebras of g and show how to explicitly compute this correspondence.